Court : Supreme Court of India
Reported in : AIR1964SC1166; (1964)66BOMLR492; [1964]53ITR444(SC); 1964MhLJ609(SC); [1964]6SCR947
..... scheme of the distribution of taxing powers between the provinces and the central government under the government of india act, 1935 terminal taxes on goods carried by rail were ..... terms : (1) the tax must be one which was lawfully levied by a local authority for the purpose of local area, (2) the identity of the body that collects the tax, the area for whose benefit the tax is to be utilised and the purposes for which the utilization is to take place continue to be the same, and (3) the rate of the tax is not enhanced nor its incidence in any ..... from even before the constitution of the municipality under the act and at a time when the municipal committee was governed by the berar municipal law of 1886 which was in force prior to the act and whose taxation provisions were continued by the act of 1922, a terminal tax on goods imported by road or rail had been imposed by ..... appeals which are on certificates of fitness granted by the high courts - the first by the high court of bombay at nagpur and the two others by the high court ..... limited legislative power to desire or not to desire the continuance of the levy subject to the overriding power of the central legislature to put an end to its continuance and it is on the basis of the existence of this limited legislative power that the right of the provincial legislature to repeal the taxation provision under the act of 1920 could be rested. ..... between the levy and the application of the tax has been referred to as an aid to the construction .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1992SC320; JT1991(6)SC184; 1991(2)SCALE844; (1991)4SCC699; [1991]Supp2SCR1
..... ., : [1966]2scr221 , this court referring to the word 'may' in rule 63 (a) in central provinces and berar motor vehicles rules, 1940, observed :.on behalf of the appellant attention was drawn to the expression 'may' in rule 63 ..... the other alternative clause suggested by shri m.ananthasayanam ayyangar was that 'a judge of the supreme court may be removed from office by the president on the ground of misbehaviour or of infirmity of mind or body, if on reference being made to it (supreme court) by the president, a special tribunal appointed by him for the purpose from amongst judges or ex-judges of the high courts or the supreme court, report that the judge ought on any ..... chinappa reddy, a distinguished jurist in terms of section 3(2) of the judges (inquiry) act, 1968.the occasion for such controversy as is raised in these proceedings is the refusal of the union government to act in aid of the decision of the speaker and to decline to notify that the services of the two sitting judges on the committee would be treated as 'actual-service' within the meaning of para 11(b)(i) of part d of the ii schedule to the constitution. ..... before the said commission could give its report, the judge became gravely ill and the act was repealed [lane's commentary on the australian constitution, (1986) p. ..... the prayer for transfer has not yet been granted; only the further proceedings in the high court are stayed. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP56
..... on which this act comes into force, the central provinces and berar local self-government act, 1920, shall be repealed: provided that- ** ** ** (b) all rules and byelaws and orders made, notifications and notices issued, licences and permits granted, taxes imposed or assessed, cesses (other than additional cesses imposed in accordance with section 49 of the said act), fees, tolls or rates levied, contracts entered into and suits instituted and proceedings taken under the said act and in force immediately before the commencement of this act shall continue to be in force and in so far ..... 192, inter alia, gave to the sabha the right to collect the rates, taxes and cesses which had accrued to the district council or independent local board and which had remained unpaid on the date when by virtue of the first part of section 192 of the act of 1920 stood repealed and the district council or independent local board ceased to exist; it did not authorize the successor bodies, namely the janapada sabha's, to continue the levy of cesses, taxes or rates which ..... on 29th april 1966 who heard this petition on a difference of opinion arising between us, this application is allowed and section 3 of the madhya pradesh koyala upkar (manyatakaran) adhiniyam, 1964, is declared to be invalid and the opponents are restrained from giving effect to that section in any manner whatsoever. ..... the dictum in mohammadbhai's case, air 1962 sc 1617 (supra) cannot be called in aid by the respondents here. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443
..... 1959]1scr427 the state had issued a notification under section 6(2) of the central provinces and berar sales act, 1947 amending item 33 in schedule ii by substituting for the words ' ..... have been made (including all investments whether existing or not, made subsequent to the date as at which the previous balance sheet was made out) and the nature and extent of the investment; so made in each such body corporate; provided that in the case of an investment company that is to say, a company whose principal business is the acquisition of shares, ..... day immediately after the period for which the account was last submitted and ending with a day which shall not precede the day of the meeting by more than six months, or in cases where an extension of time has been granted for holding the meeting under the second proviso to sub-section ..... 22, which is made mandatory, provides an internal legitimate aid to the meaning of the words in the companies act, including schedule vi, namely, liability, provision for taxes ..... effect of a repeal of the act, they continue to be subject to the operation of section 24 of the general clauses act.therefore, in our view, rules framed under section 641 followed by rules framed under section 642(1) shall continue to be rules subordinate to the companies act though for ..... the6th day of june, 1966, or any day thereafter and where, at the date of issueof the notification of the government of india, in the ministry of industrialdevelopment and company affairs (department .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(1)ALLMR601; 2007(2)BomCR147
..... 23, any union registered as a recognised union in any local area in respect of any industry under the central provinces and berar industrial disputes settlement act, 1947 (xxiii of 1947), shall, on the commencement of the bombay industrial relations (extension and amendment) act, 1964 (xxii of 1965), be deemed to be an union entered in the approved list as an approved union for that local area in respect of that industry. ..... 50 paisa per month, its executive committee to meet at intervals of not more than three months, recording of resolutions of executive or general body in minute book, audit by government appointed auditor once in each financial year, submission of industrial dispute not settled in conciliation to arbitration and not to refuse arbitration under chapter xi, not to sanction, resort to or support any strike without exhausting all methods for settlement of such industrial ..... in the light of challenge to award of industrial court in writ jurisdiction and fetters placed upon powers of industrial court in the matter of granting permission 'to appear' have not at all been considered as that was ..... that the representative union is acting in a manner which is prejudicial to their interests, their remedy lies in invoking the aid of the registrar under chapter iii of the act and asking him to cancel the ..... the right conferred by sections 8 and 14, bar councils act, would be deemed to be repealed under section 19(2) of the act as being repugnant to its provisions ..... [1966]1scr382 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1989AP96
..... the act was repealed with effect from june 11, 1948 by the central provinces and bcrar local government act, 1948. ..... it is also further contended that the government received several complaints regarding the eligibility or ineligibility of certain institutions for admitting to grant-in-aid; the government examined the complaints and found it necessary to make a law; the ordinance and the act were accordingly made; the financial constraints and numerous complaints are the objects to make the act; when the legislature has power to make law, validation or amendment thereof with retrospective effect, since section 42 provides the basis for ..... saunders, volume 3, at page 113, 'judicial power' has been defined :' if a body which has power to give a binding and authoritative decision is able to take action so as to enforce that decision, then but only by then, according to the definition quoted, all the attributes of judicial power are plainly present. ..... thus, the doctrine of separation of powers between legislature, executive and judiciary stemmed from experience to prevent rein of tyranny or concentration of despotic power in a single individual or a body of few or many or an elective one which may justly be called despotic majority if we choose to call it so. ..... ' in modern constitution by wheart, 1966 edition, at pages 138-139, the learned author states that limited government has come to mean that unlimited power should not be reposed in any body of men, not even a representative body. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1985SC1293; 1986(1)ARBLR135(SC); 1985(2)SCALE410; 1985Supp(1)SCC280; [1985]3SCR26; [1985]60STC213(SC)
..... central provinces and berar and relying upon a passage each in benjamin on sale and the well-known treatise of baden-powell, the bench came to the conclusion that the documents there under consideration did not create any interest in land and did not constitute any grant of any propreitary interest in the estate but were merely contracts or licenses given to the petitioners to cut, gather and ..... with retrospective effect by the orissa sales tax (amendment and validation) act, 1979, which repealed and replaced the ordinance with the same title, is pending ..... interpretation, the court may take the aid of dictionaries to ascertain the meaning of a word in common parlance, bearing in mind that a word is used in different senses according to its context and a dictionary gives all the meanings of a word, and the court has, therefore, to select ..... x x x x x explanation i- .and every local branch of a firm registered outside the state or of a company the principal office or headquarters whereof is outside the state, shall be deemed to be a dealer for the purposes of this act.explanation ii-the central government or a state government or any of their employees acting in official capacity on behalf of such ..... under rule 12 of the orissa forest contract rule, 1966 (hereinafter referred to as 'the forest contract rules ..... body as 'an agreement for the sale and purchase of forest produce', the bamboo contract is in express terms described as 'a grant of exclusive right and licence to fell, cut, obtain and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1985SC1416; (1985)87BOMLR563; (1985)3CompLJ45(SC); [1985(51)FLR362]; (1985)IILLJ206SC; 1985(2)SCALE133; (1985)3SCC398; [1985]Supp2SCR131; 1985(2)SLJ145(SC)
..... central provinces and berar government was suspended from service in 1947 and ..... such pleasure can be either by the president or the governor acting with the aid and on the advice of the council of ministers or by the authority specified in acts made under article 309 or in rules made under such acts or made under the proviso to article 309; and in the case of clause (c) of the second proviso to ..... and others in the public sector and to members of the armed forces; the exercise by other persons and bodies of powers to determine, subject to the minister's sanction, the pay or conditions of service of members of public bodies (excluding judicial bodies), or the numbers, pay or conditions of service of staff employed by such bodies or by the holders of certain non-judicial offices; and the appointment or employment and ..... act, 1966, and ..... and the local legislatures to enact acts ..... granted by this court and the above writ petitions filed either in this court under article 32 of the constitution of india or in different high courts under article 226 and transferred to this court raise a substantial question of law as to the interpretation of articles 309, 310 and 311 of the constitution and in particular of what is now, after the amendment of clause (2) of article 311 by the constitution (forty-second amendment) act ..... compensation act, 1969, and section 6(13) of the trade union and labour reforms act, 1974, which was later repealed by the trade union and labour relations (amendment) act, 1976 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP338
..... the provisions of the central provinces and berar sales tax act as amended by the act 15 of 1949. ..... being permitted to remove from time to time conditional on the provisions of the central excise rules, 1944, being observed, without payment of duty from the bonded warehouse or licensed factory for exportation, and if the goods are duly removed and exported within such time as the collector of central excise directs, the obligation shall be void, and that for breach or failure in the performance of any part of the conditions, ..... this admission by later saying that the original numbers 768 to 853 have not been removed by him but fresh serial numbers 1 to 83 were written on chits and stitched to the packages under instructions of the inspector who checked and weighed the consignment, that when masthan rai directed him to give new numbers 1 to 119 to both the consignments as it was the first sale after stock ..... from the consideration of the question urged that no relief can be granted as it is not part of the cause of action omitted to ..... 600 and 679 of 1964, d/- 26-3-1965=(reported in) : [1966]59itr73(sc) , by a bench consisting of five judges, which was considering a case under the central provinces municipalities act, 1922 ..... of the madras local boards act of 1920, ..... local boards act is limited to suits for compensation or damages and that section 156 prohibited any action from being brought against any local ..... on the analogous provision, after examining section 156 of the madras local boards act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1974Bom219; 1974MhLJ451
..... as already stated hereinbefore, even prior to the enactment of the maharashtra secondary education boards act, 1965 the state government had framed an independent secondary schools code for the purposes of recognition of (and) grant-in-aid to the secondary schools. ..... government resolution dated 15-10-1971, sanctioning the pension scheme for the teachers who were in service of the municipal council on 31-3-1966 were entitled to continue in service till they attain the age of 60 years and as bharadwaj, the respondent no.3, was in service of the municipal council, saoner in the year 1966, on 31-3-1966 and has exercised his option it was not open to the municipal council, saoner to issue and order of his superannuation directing his retirement from 31st december, 1972.5. ..... if all the calyces of clause 7 are read in their context, to us, it is quite clear that the provisions incorporated in the school code were not meant for the schools which were run either by the government or the local authority and were intended to apply to other schools which were run by the societies registered under the societies registration act and were managed by the governing bodies or the managing committees. ..... berar municipalities act, 1922, as in force in vidarbha region of the state of maharashtra, was repealed by virtue of section 343 of the maharashtra municipalities act, 1965. .....
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